LE SAINT BRICE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LE SAINT BRICE
Largest movements
- Cash +€30,642
up €30,642 (+26.6%), from €115,091 to €145,733
mainly Net result for the year (+€23,789) and Tax, wage and social debts (+€14,558)
- Receivables within one year +€21,204
up €21,204 (+218%), from €9,746 to €30,950
of which Other amounts receivable: +€17,522
- Tangible fixed assets -€3,341
down €3,341 (-30.1%), from €11,104 to €7,763
of which Plant, machinery and equipment: -€1,874
- Reserves +€20,000
up €20,000 (+264%), from €7,575 to €27,575
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€14,558
up €14,558 (+41.9%), from €34,706 to €49,264
of which Taxes: +€9,419
- Trade debts +€9,193
up €9,193 (+32.0%), from €28,698 to €37,891
- Profit (loss) carried forward +€3,789
up €3,789 (+6.5%), from €58,698 to €62,487
- Gross operating margin +€20,874
up €20,874 (+12.9%), from €161,247 to €182,121
- Staff costs +€15,851
up €15,851 (+12.7%), from €124,645 to €140,496
- Taxes +€5,256
up €5,256 (+128%), from €4,110 to €9,366
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,436 | €202,058 | +€47,622 | +30.8% |
| Fixed assets | 21/28 | €23,604 | €20,263 | -€3,341 | -14.2% |
| Tangible fixed assets | 22/27 | €11,104 | €7,763 | -€3,341 | -30.1% |
| Plant, machinery and equipment | 23 | €8,170 | €6,296 | -€1,874 | -22.9% |
| Furniture and vehicles | 24 | €2,934 | €1,467 | -€1,467 | -50.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €130,833 | €181,796 | +€50,963 | +39.0% |
| Stocks and contracts in progress | 3 | €5,995 | €5,112 | -€883 | -14.7% |
| Stocks | 30/36 | €5,995 | €5,112 | -€883 | -14.7% |
| Amounts receivable within one year | 40/41 | €9,746 | €30,950 | +€21,204 | +218% |
| Trade receivables | 40 | - | €3,682 | +€3,682 | |
| Other amounts receivable | 41 | €9,746 | €27,268 | +€17,522 | +180% |
| Cash at bank and in hand | 54/58 | €115,091 | €145,733 | +€30,642 | +26.6% |
| Total equity and liabilities | 10/49 | €154,436 | €202,058 | +€47,622 | +30.8% |
| Equity | 10/15 | €91,033 | €114,822 | +€23,789 | +26.1% |
| Contributions | 10/11 | €24,760 | €24,760 | = | 0.0% |
| Reserves | 13 | €7,575 | €27,575 | +€20,000 | +264% |
| Non-distributable reserves | 130/1 | €157 | €157 | = | 0.0% |
| Reserves not available under the articles | 1311 | €157 | €157 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,417 | €7,417 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €58,698 | €62,487 | +€3,789 | +6.5% |
| Amounts payable | 17/49 | €63,404 | €87,237 | +€23,833 | +37.6% |
| Amounts payable within one year | 42/48 | €63,404 | €87,237 | +€23,833 | +37.6% |
| Trade debts | 44 | €28,698 | €37,891 | +€9,193 | +32.0% |
| Suppliers | 440/4 | €28,698 | €37,891 | +€9,193 | +32.0% |
| Taxes, remuneration and social security | 45 | €34,706 | €49,264 | +€14,558 | +41.9% |
| Taxes | 450/3 | €21,261 | €30,681 | +€9,419 | +44.3% |
| Remuneration and social security | 454/9 | €13,444 | €18,583 | +€5,139 | +38.2% |
| Other amounts payable | 47/48 | - | €82 | +€82 | |
| Remuneration, social security and pensions | 62 | €124,645 | €140,496 | +€15,851 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €3,341 | -€900 | -21.2% |
| Other operating charges | 640/8 | €1,466 | €1,767 | +€301 | +20.5% |
| Gross operating margin | 9900 | €161,247 | €182,121 | +€20,874 | +12.9% |
| Operating profit (loss) | 9901 | €30,894 | €36,516 | +€5,622 | +18.2% |
| Financial income | 75/76B | €15 | €13 | -€3 | -17.7% |
| Recurring financial income | 75 | €15 | €13 | -€3 | -17.7% |
| Financial charges | 65/66B | €3,058 | €3,374 | +€316 | +10.3% |
| Recurring financial charges | 65 | €3,058 | €3,374 | +€316 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €27,851 | €33,155 | +€5,303 | +19.0% |
| Income taxes | 67/77 | €4,110 | €9,366 | +€5,256 | +128% |
| Profit (loss) for the period | 9904 | €23,741 | €23,789 | +€48 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,741 | €23,789 | +€48 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.